हिंदी अनुवाद - स्वामी रामसुख दास जी ( भगवद् गीता 8.19)

Shri Vaishnava Sampradaya - Commentary

Those who understand the succession of Brahmas day and night as
established by the Supreme Lord Krishna applicable for all created beings
from human up to the highest material being know that the duration of
Brahmas day is 4 billion 320 million years and an equal duration is his
night. At the dawning of Brahmas day all beings and things in the
threefold regions of material existence along with their bodies and senses,
objects of enjoyment and locations of enjoyment all in a subtle form issue
out of an avyakta or unmanifest state emanting Brahmas subtle body. When
Brahmas night draws nigh all that issued out are all once again reabsorbed
into that avyakta state of his subtle body. The exact same groups and
species of variegated beings adhere to the stringent law of karma or the
reactions to previous actions are bound in the material existence and come
and go. Appearing in Brahmas day and vanishing in his night again and
again perpetually.
One year of Brahma equals 26 trillion, 438 billion and 400 million years.
When the duration of Brahmas life which is 100 of such years ends. Then
immeadiately all systems of all material worlds in existence, operating in
tandem or at random up to Brahmas own planet and even Brahma himself are
ended and dissolve into the infinite. This dissolution has an order as
confirmed in the Subala Upanisad beginning: Prithivy apsu praliyate, apas
tejas liyante meaning Earth is devolved into water, water is devolved into
fire. Fire is devolved into air etc. air is devolved into ether, ether is
devolved into the cosmos, the cosmos devolves into avyakta the unmanifest,
the unmanifest devolves into the aksara the imperishable, the imperishable
devolves into tamas or darkness and the darkness merges finally back into
the Supreme Being. Thus all things except the Supreme Lord are regulated
and controlled by time. All things without exception owe their existence to
the Supreme Lord Krishna, deriving their inception from Him and concluding
their absorption in Him. In the material worlds there is absolutely no
alternative to the cycle of birth and death. Thus at the end of life the
forced relinquishing of material wealth and opulence for those who wasted
there lives to obtain it is inevitable. But for those who instead used
their precious human life to attain the Supreme Lord Krishna, having Him as
there sole refuge and goal; for them rebirth is not even to be considered
as they are automatically liberated from samsara the perpetual cycle of
birth and death. Next will be shown that there is also no rebirth for those
who have achieved atma tattva or realisation of the soul.